Accounting For Tax Consolidation: An Investigation Into The Development And Associated Reporting Requireents Under The Australian Group Taxation System

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Accounting For Tax Consolidation: An Investigation Into The Development And Associated Reporting Requireents Under The Australian Group Taxation System

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Copyright and use of this thesis This thesis must be used in accordance with the provisions of the Copyright Act 1968 Reproduction of material protected by copyright may be an infringement of copyright and copyright owners may be entitled to take legal action against persons who infringe their copyright Section 51 (2) of the Copyright Act permits an authorized officer of a university library or archives to provide a copy (by communication or otherwise) of an unpublished thesis kept in the library or archives, to a person who satisfies the authorized officer that he or she requires the reproduction for the purposes of research or study The Copyright Act grants the creator of a work a number of moral rights, specifically the right of attribution, the right against false attribution and the right of integrity You may infringe the author’s moral rights if you: - fail to acknowledge the author of this thesis if you quote sections from the work - attribute this thesis to another author - subject this thesis to derogatory treatment which may prejudice the author’s reputation For further information contact the University’s Director of Copyright Services sydney.edu.au/copyright ! ! ! ! ! ! ! ! ! !""#$%&'%()*#+)&,-)"#%.#/'0,&'#%1)!%)'%23.&'(,&'#%)'%&#)&43) 0323/#563%&),%0), #"',&30)+35#+&'%()+37$'+363%&.)$%03+) &43)!$.&+,/',%)(+#$5)&,-,&'#%).8.&36) ) ) 93./38):,$+'"3);,6'/&#%+0#"9!?#$#"6!&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&!(@! >F>! 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